\begin{tabular}{@{}lccccccccccc@{}}%
\toprule%
&\multicolumn{4}{c}{with GFC}&&\multicolumn{4}{c}{without GFC}&&\\%
\multicolumn{1}{c}{}&\multicolumn{1}{c}{Pred}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SD}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{Pred}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SD}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{GFC}\\%
\cmidrule{2%
-%
5}%
\cmidrule{7%
-%
10}%
\cmidrule{12%
-%
12}%
Lo&$-1.466$&$-1.655$&$1.984$&$-0.834$&&$-1.603$&$-1.571$&$1.834$&$-0.857$&&\\%
2&$-0.641$&$-0.668$&$1.359$&$-0.491$&&$-0.786$&$-0.673$&$1.516$&$-0.444$&&\\%
3&$-0.399$&$-0.341$&$1.242$&$-0.274$&&$-0.524$&$-0.310$&$1.208$&$-0.256$&&\\%
4&$-0.271$&$-0.177$&$1.153$&$-0.153$&&$-0.374$&$-0.166$&$1.226$&$-0.135$&&\\%
5&$-0.183$&$-0.074$&$1.214$&$-0.061$&&$-0.270$&$-0.062$&$1.228$&$-0.050$&&\\%
6&$-0.108$&$-0.007$&$1.255$&$-0.005$&&$-0.181$&$-0.039$&$1.284$&$-0.031$&&\\%
7&$-0.034$&$0.040$&$1.373$&$0.029$&&$-0.098$&$0.009$&$1.377$&$0.007$&&\\%
8&$0.052$&$0.054$&$1.447$&$0.037$&&$-0.006$&$0.092$&$1.384$&$0.067$&&\\%
9&$0.178$&$0.132$&$1.403$&$0.094$&&$0.114$&$0.082$&$1.482$&$0.056$&&\\%
Hi&$0.588$&$0.360$&$1.771$&$0.203$&&$0.466$&$0.320$&$1.709$&$0.187$&&\\%
\midrule%
H{-}L&$2.054$&$2.015$&$1.679$&$1.200$&&$2.069$&$1.891$&$1.499$&$1.262$&&\\%
&&$\footnotesize{(7.60)}$&&$\footnotesize{(5.99)}$&&&$\footnotesize{(7.47)}$&&$\footnotesize{(6.11)}$&&\\%
&&&&&&&&&&&\\%
call&$2.071$&$2.115$&$1.923$&$1.100$&&$2.051$&$2.070$&$1.878$&$1.102$&&\\%
put&$1.914$&$2.139$&$1.779$&$1.203$&&$1.910$&$1.949$&$1.725$&$1.130$&&\\\bottomrule%
%
\end{tabular}